A company reports the following partial job cost sheet on May $31.$ The predetermined overhead rate is $20\%$ of direct labor costs. The company has no beginning Work in Process or Finished Goods inventories. Job $206$ is not finished at the end of the month, Job $207$ is finished and sold at the end of the month, and Job $208$ is finished but not yet sold at month$-$end.

$\backslash$table$[[$Job Number,Direct taterials Used,Direct Labor Used$],[206,$$$78,000,$$$44,000$